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TP-592.2 (4/13) (back)
Instructions
Who must file this form Privacy notification
Any person(s) claiming a refund of the real estate transfer tax paid The Commissioner of Taxation and Finance may collect and maintain
pursuant to Tax Law Article 31 must file this form within two years from personal information pursuant to the New York State Tax Law, including
the date of payment. but not limited to, sections 5-a, 171, 171-a, 287, 308, 429, 475, 505,
697, 1096, 1142, and 1415 of that Law; and may require disclosure of
Person to contact social security numbers pursuant to 42 USC 405(c)(2)(C)(i).
Please note that any person named as the person to contact on this This information will be used to determine and administer tax liabilities
form may be contacted for purposes of obtaining additional information. and, when authorized by law, for certain tax offset and exchange of tax
However, naming a contact person does not constitute granting power information programs as well as for any other lawful purpose.
of attorney, and we will not disclose information to that person solely
because they have been listed as a contact. If you wish a representative Information concerning quarterly wages paid to employees is provided
to have such authority, you must complete and submit Form POA-1, to certain state agencies for purposes of fraud prevention, support
Power of Attorney. enforcement, evaluation of the effectiveness of certain employment and
training programs and other purposes authorized by law.
Person primarily liable for tax
Failure to provide the required information may subject you to civil or
Real estate transfer tax (Form TP-584, Part I, line 6) criminal penalties, or both, under the Tax Law.
The person primarily liable for the payment of the basic tax is the This information is maintained by the Manager of Document
grantor. If the grantor fails to pay or is exempt, the liability shifts to the Management, NYS Tax Department, W A Harriman Campus,
grantee. Albany NY 12227; telephone (518) 457-5181.
Additional tax (Form TP-584, Part II, line 3)
The person primarily liable for the payment of the additional tax is the Need help?
grantee. If the grantee is exempt, the liability shifts to the grantor.
Visit our Web site at www.tax.ny.gov
Refund assignment • get information and manage your taxes online
When a refund is to be paid to someone other than the person primarily • check for new online services and features
liable for the payment of the tax, you must submit an acknowledged
assignment or an affidavit executed by the person primarily liable that Telephone assistance
clearly:
• states the purpose for assigning the refund, Mortgage and Transfer Tax Information Center: (518) 457-8637
• describes the subject matter of the assignment with such particularity To order forms and publications: (518) 457-5431
as to render it capable of identification, and
• states the unconditional intent of the person primarily liable to assign Text Telephone (TTY) Hotline (for persons with
the refund. hearing and speech disabilities using a TTY): (518) 485-5082
Persons with disabilities: In compliance with the Americans
Where to file with Disabilities Act, we will ensure that our lobbies, offices,
Mail your claim to: NYS TAX DEPARTMENT meeting rooms, and other facilities are
TDAB - REAL ESTATE TRANSFER TAX accessible to persons with disabilities. If you have questions about
W A HARRIMAN CAMPUS special accommodations for persons with disabilities, call the
ALBANY NY 12227 information center.
Private delivery services
If you choose, you may use a private delivery service, instead of the
U.S. Postal Service, to mail in your form and tax payment. However,
if, at a later date, you need to establish the date you filed or paid your
tax, you cannot use the date recorded by a private delivery service
unless you used a delivery service that has been designated by
the U.S. Secretary of the Treasury or the Commissioner of Taxation
and Finance. (Currently designated delivery services are listed in
Publication 55, Designated Private Delivery Services. See Need help?
below for information on obtaining forms and publications.) If you
have used a designated private delivery service and need to establish
the date you filed your form, contact that private delivery service for
instructions on how to obtain written proof of the date your form was
given to the delivery service for delivery.
For office use only
Audit report Approval
Amount allowed Approved for payment
$ $
Interest amount Interest start date Signature
$
Total refund Title
$
Examiner Date Date
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